Circular Archives - GST Indiaguide

GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

29th October 2026

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

29th October 2026

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

29th October 2026

GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

29th October 2026

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

29th October 2026

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

29th October 2026

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Circular

Clarification on Jurisdiction after Transfer of Taxpayer — Circular No. 255/01/2026-GST dated 25 June 2026

Intimation of Pre-Deposit and Undertaking for Filing Appeal before GST Appellate Tribunal under Circular No. 224/18/2024-GST

Proper Officer Assigned under Sections 74A & 122 – Circular 254/11/2025-GST

Circular 212/6/2024-GST Withdrawn – CBIC Issues Circular 253/10/2025

GST Circular 251/08/2025 – Clarification on Post-Sale Discounts under GST

GST Circular 252/09/2025 – DIN Requirement for CBIC eOffice Communications

Secondary and Post-Sale Discounts under GST: Clarifications and Judicial Contours

Clarification on Review, Revision & Appeal Process for CAA Orders –...

Generation and quoting of Document Identification Number(DIN) on any communication issued...

Various issues related to availment of benefit of Section 128A of...

Clarification on applicability of late fee for delay in furnishing of...

Clarifications regarding applicability of GST on certain services.

Regularizing payment of GST on co-insurance premium apportioned by the lead...

Clarification on various issues pertaining to GST treatment of vouchers

Clarification on place of supply of Online Services supplied by the...

EDITOR PICKS

GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

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GST Circular: Omission of Rule 96(10) of CGST Rules Effective Retrospectively from 23.10.2017; Same Treatment for Rules 89(4A) and 89(4B) : CBIC

GST Circular: Clarification on Receipt of Export Payments through SNRR/Nostro Accounts, Set-off, Net Retention and Rule 96B Realisation : CBIC

GST Circular: Withdrawal of Para 4.6 of Circular 231/25/2024-GST – ITC on Demo Vehicles Allowed to Dealers under Dealer-Agency Model: CBIC

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